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    <description>The tribunal found that the Principal Commissioner of Income Tax violated principles of natural justice by passing a revision order without providing the appellant with a specific opportunity to contest the facts. The tribunal set aside the revision order and remitted the matter back to the Pr. CIT for fresh adjudication, directing him to confine the subject matter of the hearing to the issue in the revision order. The appeal was allowed for statistical purposes.</description>
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      <description>The tribunal found that the Principal Commissioner of Income Tax violated principles of natural justice by passing a revision order without providing the appellant with a specific opportunity to contest the facts. The tribunal set aside the revision order and remitted the matter back to the Pr. CIT for fresh adjudication, directing him to confine the subject matter of the hearing to the issue in the revision order. The appeal was allowed for statistical purposes.</description>
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